Sec.
3301.
Rate of tax.
3302.
Credits against tax.
3303.
Conditions of additional credit allowance.
3304.
Approval of State laws.
3305.
Applicability of State law.
3306.
Definitions.
3307.
Deductions as constructive payments.
3308.
Instrumentalities of the United States.
3309.
State law coverage of services performed for nonprofit organizations or governmental entities.
3310.
Judicial review.
3311.
Short title.

Amendments

1976—Pub. L. 94–566, title I, § 115(c)(4),Oct. 20, 1976, 90 Stat. 2671, substituted “services performed for nonprofit organizations or governmental entities” for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in item 3309.